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Articles subject to tax, penalty.

Refunding-Continued.

On distilled spirits destroyed by accidental fire or other
casualty.

Repayments to collector or deputy collector of judgments
recovered.

Registration-

Cigar makers....

Of death, removal, etc., of persons having paid special tax..
Of name, address, and business of special-tax payer........
Of retail dealer in leaf tobacco.

Of stills and distilling apparatus...

Of tobacco manufacturers, peddlers, and dealers in leaf
tobacco...

Of unstamped instruments subject to tax, penalty.........

Regulations-

Commissioner to prepare. (See under COMMISSIONER OF

INTERNAL REVENUE.)

Force and effect of law...

President authorized to prescribe..

Reimportation

Of goods manufactured in bonded manufacturing warehouse.
Of wines fortified with spirits free of tax...

Reimported—

Manufactured tobacco to be held by collector of customs
until internal-revenue stamps are placed thereon.........
Relanding spirits-

Which have been shipped for exportation.

Release-

Of distillery.

Of property on bond.

Of real estate..

Religious bequests-

Refunding of legacy tax on...

..

Religious, charitable, or educational

Exempt from corporation excise tax

Remission-

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Case of, where person has paid special tax.

From warehouse not to be permitted, etc.

Of spirits from distillery or rectifying house between sunset

and sunrise..

Of suits, etc., from State to United States courts.....

Of tobacco or snuff without payment of tax..

Removing and concealing-

Spirits on which tax has not been paid.

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.(act July 27, 1902).

318

associations-

(act Aug. 5, 1909)

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Renovated butter-

Definition.

(act May 9, 1902)

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Forfeiture of, when deleterious to health.

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Manufacturer of, special tax and definition.

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Manufacturer of, to file bonds, notices of, inventory, etc...

4

301

Packages of, how marked...

5

303

Provisions of meat and live-stock inspection acts to be appli-
cable to...

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Secretary of Agriculture to make regulations governing man-
ufacture of.

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Tobacco, provisions relative to stamps apply.
Wholesale dealers in, to keep books and make returns as

required by regulations......

4

302

4

302

4

302

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Renovated butter-Continued.

Penalties-

For engaging in business as manufacturer of, without pay-
ment of special tax...

For failure to mark and brand as required by law.
Wholesale dealers failing to keep books and make returns..

Reopening of accounts

Repayment-

To collectors and other officers of money recovered in suits.

Repeal-

Provisions relative to acts of....

Reports. (See RETURNS.)

Annual report of commissioner
Annual report of head of department
By officers of violation of law.

By United States attorney..

Collectors to United States attorney.

Failing to make reports...

Monthly reports on condition of business.

Rescuing-

Prisoners.

Property, etc., seized by internal-revenue officers.

Restamping-

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Of distilled spirits, tobacco, snuff, cigars, cigarettes, fer-
mented liquors, etc., when stamps have been lost or de-
stroyed.

3315

209

Restoration-

Of property seized under distraint on payment, etc........

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Restraining-
Suits to prevent collection, etc., of revenue tax not allowed

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In liquors, not liable as wholesale liquor dealers for closing
out business

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In malt liquors, penalty for doing business without payment

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Not to purchase in quantities of more than 20 gallons except

from a rectifier, wholesale dealer, or distiller, except, etc.. 3244, 3319

140, 213

Retail dealer in leaf tobacco-

Definition of..

35

261

May sell natural leaf tobacco, except to named persons, with-

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Retail liquor dealer not liable as wholesale liquor dealer for

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Returns-Continued.

Distillers'

Failure or neglect to make..

False or fraudulent, penalty, 100 per cent.

Making false or fraudulent, with intent to defeat or evade

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assessment; penalty.

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Manufacturers of adulterated butter or renovated but-

ter......

..(act May 9, 1902)

4

301

Manufacturers of oleomargarine.

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May allow further time in case of absence or sickness......

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Of stamps for spirits by collector of internal revenue.
Penalty for delivering or disclosing to collector any false or

3314

208

3179

91

Persons neglecting to make, or making false and fraudulent..
Rectifiers'

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Revenue agents. (See INTERNAL-REVENUE AGENTS.)

Revenue officers. (See OFFICERS.)

Falsely assuming to be, and in such character demanding

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Of distilled spirits by order of court or under process of

distraint to be subject to tax....

3334

226

Of forfeited boilers, still, machinery, materials, etc., at

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Of property forfeited, found in possession in fraud of revenue

laws...

3459

362

Of real estate for taxes.

3196,3205 101, 105

Of real or personal property under decree of court where and

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Of tobacco, snuff, and cigars under distraint or by order
of court or of any Government officer..

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Of whisky, tobacco, etc., under distraint, to be branded,
stamped, and marked.

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3297, [3297a] 197, 198

Saleratus-

May be manufactured where spirits are distilled...
Schedule of articles and occupations subject to tax...
Scientific institutions-

May withdraw alcohol from bond for scientific purposes
without payment of tax.

Scraps of tobacco-

May be imported and removed directly to manufactory
without payment of tax...

May be sold in bulk without payment of tax.

Seals for locks-

Commissioner may require, to be put on stills, etc.........
Penalty for destroying, breaking, tampering with, etc......
To be provided at expense of the United States...

Search-

For pipes underground..

Search warrant-

May be issued to officers...

Secretary of Agriculture-

To ascertain whether deleterious materials are used in the
manufacture of renovated butter........(act May 9, 1902)
To cause sanitary inspection of renovated butter factories to
be made...

To make regulations governing manufacture of renovated
butter..

Secretary of the Treasury-

Authorized to abate or refund taxes on spirits destroyed
by fire or other casualty.

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Authorized to compromise claims and judgments.........
Authorized to make allowances for pay of deputy collectors.
Authorized to make allowance to collectors, for salary, etc.

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Authorized to make to deputy acting as collector during

vacancy same allowance as to collector.

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Authorized to permit free withdrawal of alcohol by scientific
institutions and colleges under certain conditions.

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Authorized to remit forfeitures..

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May designate collector to have charge of exportation.....
May designate depositories for internal-revenue collections. 3211, 3620

3161

75

108, 404

May

direct ren

renewal, etc., of collector's bond.

3143

59

May direct which deputy collector shall perform duties in

case of disability, etc., of collector.

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May impose the duties of storekeeper and gauger upon one

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To approve sales by commissioner of real estate

To lay annually before Congress, in December, an abstract
of moneys received from the several sources of revenue....
To make allowances for temporary services under war-

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to make..

3166

79

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101, 105

Taxable articles held with intent to defraud the revenue,

etc.

3453

359

Set-off-

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Any debt due the United States to be deducted from any
judgment recovered or allowed claim.

No salary to be paid to debtors of United States until they
account for and pay over to Treasury

Suits of United States against individuals, what credits
allowed..

Shares-

Cigars manufactured on commission or.

Tobacco and snuff manufactured on commission or.

Sheriff-

Sale of spirits by

Shifting spirits, etc...

Shipment of liquors-

Collection of purchase price in connection with delivery
prohibited in interstate commerce

In interstate commerce marks to be placed on packages....
Not to be delivered to any other than the bona fide con-
signee

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Under name as known to the trade...

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Shorts (fine cut)-

May be sold in bulk as material without payment of tax...

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Commissioner may allow a less distance in case of vinegar

factory.

3282

176

In a direct line, distilling and rectifying not to be carried
on within such distance of each other.........3..3244,3266,3280

Vinegar factory not to be within such distance of distillery
or rectifying house..

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Imported, to pay additional internal-revenue tax by stamp.
Packages of, not to contain any lottery ticket or indecent

picture.

Penalties for purchasing, etc., when not stamped, or tax on

not paid.

Removing packages without being stamped, etc..........

Size of packages.......

72170°-11-32

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